Patent Box – Tax benefits on the use and transfer of intangible assets (trademarks, patents, industrial processes)
The 2015 Italian Stability Law – Law no. 190 dated 23.12.2014 established the “Patent Box”: a special optional tax regime for income deriving from some types of intangible assets. The regulation was expanded with Article 5 of Italian Decree Law no. 3 of 2015 (“DL Investment Compact”). The aforementioned optional […]